Changes in the Single Register of Final Beneficiaries -RUB-
On March 17th, 2022, DIAN issued Resolution 000037 which modifies articles 4, 10 and 13 of Resolution 000164 2021 that regulates the Single Registry of Final Beneficiaries (“RUB”) and the Identification System of Structures Without Legal Status – SIESPJ. Such Resolution regulates which legal entities (“LE”) and structures without legal status (“ESPJ”) must provide the information of their final beneficiaries in order to contribute to the fight against corruption, money laundering, terrorism financing and tax evasion.
With the issuance of this resolution, the following changes were set forth:
Should you have concerns about the modifications to the RUB, please do not hesitate to contact us.
Author: Juan Pablo Fuentes I [email protected] I Tax Law